Portais da transparência: análise dos municípios de Natal e região metropolitana à luz do art. 48 da lei de responsabilidade fiscal, no período de 2019 a 2020

Abstract

This research aims to measure the compliance of the Transparency Portals of the municipalities of Natal and metropolitan region, during the years 2019 and 2020, with the transparency instruments provided in art. 48 of the Fiscal Responsibility Law. Regarding the methodology, the study is characterized as applied and descriptive. To approach the problem, the quantitative method was used, measured through documental and survey data collection. The bibliographic technical procedure was also used to consult other studies related to the theme. The sample consists of fifteen municipalities, which were evaluated based on a compliance index proposed by Silva (2013). The results show that in 2020 the average compliance index of the municipalities was lower than in the previous year, being 68.89% in 2019 and 63.70% in the previous year. Only one of the fifteen cities evaluated did not have any data for both periods. As for the indicators, the one most met by the cities was the Multiannual Plan, with 86.87% compliance, while the Prior Notice of the rendering of accounts was not disclosed by the municipalities in any of the two years. In general, the municipalities of Natal and the metropolitan region satisfactorily meet the criteria, but they need improvements to be fully compliant to the legislation, especially those municipalities that did not follow the average of the others.